Cumplimiento de las obligaciones tributarias durante la covid19 en la provincia de El Oro.

Abstract

This degree work carries out an exhaustive analysis of compliance with tax obligations during the pandemic three years ago that occurred in Ecuador and affected all provinces. Ecuador has taxes among its main income; however, tax compliance represents a divergence between the state objective of collecting taxes for public investment and the willingness of people to avoid paying taxes. As a result of the health crisis related to COVID-19, tax revenues decreased, public debt increased and PIB decreased, because the pandemic had a negative impact on the Ecuadorian economy from April to December 2020. In March 2020, the government issued a series of regulations that made it difficult for companies to carry out their usual commercial activities, forcing them to close or suspend attention to their businesses, which brought with it an economic crisis and lack of employment for citizens, of the country. Due to this, the Ecuadorian state was forced to postpone the payment of taxes as a corrective measure, which reduced the income of the tax collecting body compared to 2020, however, contributions began to be recovered only from 2021, since this year the vaccines arrived in the country and we began to see more movement in business and a significant increase in income was seen and the economy began to improve. There is no denying that the global health crisis has had an impact, particularly in Ecuador, where it has caused a recession in the economy and the closure of numerous small and medium-sized businesses in the Province of El Oro. However, on the positive side, things are currently improving. In the context of the COVID19 global pandemic, this study aims to study the importance of tax compliance for the Province of El Oro and the general outlook, considering income, source of employment and income tax.